Integrated Filing — IndAS

General information about company
Scrip Code	500042
NSE Symbol	BASF
MSEI Symbol	NOTLISTED
ISIN	INE373A01013
Name of company	BASF INDIA LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Half Yearly
Reporting Quarter	Yearly
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	14-May-2025   12:30:00
End date and time of board meeting	14-May-2025   14:30:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	32867100000	152600000000
	Other income	199400000	794500000
	Total income	33066500000	153394500000
2	Expenses
(a)	Cost of materials consumed	12542500000	52272400000
(b)	Purchases of stock-in-trade	22149800000	83522400000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-6605200000	-7283800000
(d)	Employee benefit expense	1141800000	4289700000
(e)	Finance costs	38200000	158300000
(f)	Depreciation, depletion and amortisation expense	407900000	1802900000
(f)	Other Expenses
1	Other Expenses	3141400000	12464900000
	Total other expenses	3141400000	12464900000
	Total expenses	32816400000	147226800000
3	Total profit before exceptional items and tax	250100000	6167700000
4	Exceptional items	155100000	292900000
5	Total profit before tax	405200000	6460600000
6	Tax expense
7	Current tax	242100000	1843900000
8	Deferred tax	-107000000	-173900000
9	Total tax expenses	135100000	1670000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	270100000	4790600000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	270100000	4790600000
17	Other comprehensive income net of taxes	-58200000	-3200000
18	Total Comprehensive Income for the period	211900000	4787400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	155386000	3510600000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	56510000	1276800000
21	Details of equity share capital
	Paid-up equity share capital	432900000	432900000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		35909900000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	6.2	110.7
	Diluted earnings (loss) per share from continuing operations	6.2	110.7
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	6.2	110.7
	Diluted earnings (loss) per share from continuing and discontinued operations	6.2	110.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	7753800000
	Capital work-in-progress	972700000
	Investment property	0
	Goodwill	0
	Other intangible assets	15200000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	15000000
	Trade receivables, non-current	0
	Loans, non-current	1000000
	Other non-current financial assets	249700000
	Total non-current financial assets	265700000
	Deferred tax assets (net)	651200000
	Other non-current assets	2975800000
	Total non-current assets	12634400000
2	Current assets
	Inventories	29221600000
	Current financial asset
	Current investments	0
	Trade receivables, current	25941300000
	Cash and cash equivalents	7761100000
	Bank balance other than cash and cash equivalents	442900000
	Loans, current	5100300000
	Other current financial assets	292900000
	Total current financial assets	39538500000
	Current tax assets (net)	0
	Other current assets	3229900000
	Total current assets	71990000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	84624400000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	432900000
	Other equity	35909900000
	Total equity attributable to owners of parent	36342800000
	Non controlling interest
	Total equity	36342800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	0
	Total non-current financial liabilities	0
	Provisions, non-current	808300000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	1208600000
	Total non-current liabilities	2016900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	320800000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	424200000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	41579400000
	Total Trade payable	42003600000
	Other current financial liabilities	1605500000
	Total current financial liabilities	43929900000
	Other current liabilities	1793100000
	Provisions, current	411400000
	Current tax liabilities (Net)	130300000
	Deferred government grants, Current
	Total current liabilities	46264700000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	48281600000
	Total equity and liabilites	84624400000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Oct-2024	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Agricultural Solutions	2305800000	20647300000
2	Materials	12007500000	49412300000
3	Industrial Solutions	6596200000	27949500000
4	Surface Technologies	1287300000	4796400000
5	Nutrition & Care	6062100000	28749600000
6	Chemicals	4417600000	19958700000
7	Others	190600000	1086200000
8	Exceptional item	0	0
	Total Segment Revenue	32867100000	152600000000
	Less: Inter segment revenue
	Revenue from operations	32867100000	152600000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Agricultural Solutions	160500000	3105500000
2	Materials	209000000	1582700000
3	Industrial Solutions	118900000	964500000
4	Surface Technologies	-33000000	-300000
5	Nutrition & Care	126200000	647000000
6	Chemicals	10000000	356000000
7	Others	-200300000	61900000
8	Exceptional item	155100000	292900000
	Total Profit before tax	546400000	7010200000
	i. Finance cost	38200000	38200000
	ii. Other Unallocable Expenditure net off Unallocable income	103000000	103000000
	Profit before tax	405200000	6460600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Agricultural Solutions	16630800000	16630800000
2	Materials	20509500000	20509500000
3	Industrial Solutions	11700800000	11700800000
4	Surface Technologies	3700500000	3700500000
5	Nutrition & Care	10359300000	10359300000
6	Chemicals	4944100000	4944100000
7	Others	867300000	867300000
8	Exceptional item	0	0
	Total Segment Asset	68712300000	68712300000
	Un-allocable Assets	15912100000	15912100000
	Net Segment Asset	84624400000	84624400000
4	Segment Liabilities
	Segment Liabilities
1	Agricultural Solutions	4433800000	4433800000
2	Materials	17208800000	17208800000
3	Industrial Solutions	9254300000	9254300000
4	Surface Technologies	1703100000	1703100000
5	Nutrition & Care	8873700000	8873700000
6	Chemicals	6439900000	6439900000
7	Others	222600000	222600000
8	Exceptional item	0	0
	Total Segment Liabilities	48136200000	48136200000
	Un-allocable Liabilities	145400000	145400000
	Net Segment Liabilities	48281600000	48281600000
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Oct-2024	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of the defined benefit plans	-77800000	-4200000
	Total Amount of items that will not be reclassified to profit and loss	-77800000	-4200000
2	Income tax relating to items that will not be reclassified to profit or loss	-19600000	-1000000
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss
5	Total Other comprehensive income	-58200000	-3200000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			6460600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			158300000
	Adjustments for decrease (increase) in inventories			-8061100000
	Adjustments for decrease (increase) in trade receivables, current			-866100000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-789800000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-75500000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			6941100000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			522200000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1802900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-63200000
	Adjustments for provisions, non-current			102000000
	Adjustments for other financial liabilities, current			117000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-406400000
	Adjustments for dividend income			0
	Adjustments for interest income			629100000
	Adjustments for share-based payments			-4900000
	Adjustments for fair value losses (gains)			648500000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-299700000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			132900000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-770900000
	Net cash flows from (used in) operations			5689700000
	Dividends received			0
	Interest paid			0
	Interest received			-22600000
	Income taxes paid (refund)			1939700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			3727400000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			15000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			314400000
	Purchase of property, plant and equipment			2021400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			2300000000
	Cash receipts from repayment of advances and loans made to other parties			2650000000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			646800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-409900000
	Net cash flows from (used in) investing activities	-1135100000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			9785000000
	Repayments of borrowings			9700000000
	Payments of lease liabilities			581700000
	Dividends paid			647200000
	Interest paid			141800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-1285700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1306600000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1306600000
	Cash and cash equivalents cash flow statement at beginning of period			6218700000
	Cash and cash equivalents cash flow statement at end of period			7525300000